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The role of controls in the international financial crisis
International Review of Economics, 2009The impact of the great financial crisis that started in the United States with the implosion of “subprime” loans has drawn the public’s attention on one of the most innovative branches of financial market, the famous derivatives. The financial crisis and the involvement of major banking institutions thus call for some thinking about the concept of ...
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Internal controls in an international financial institution
Public Money & Management, 2012In 2005 the World Bank decided to undertake a review of the internal controls under the COSO framework which governed the operational compliance of its concessionary funding agency, the International Development Association (IDA). This was the first such review within the Bank and the first by any international financial institution.
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On internal accounting control of the financial enterprises
2011 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC), 2011Finance is the core of modern economy, further reform and opening of financial enterprises are important guarantee of realizing the 12th Five Year Plan, which indicates that the Chinese finance industry is facing more challenges. It is the core of reforming and opening-up to strengthen internal management and control, guard effectively against and ...
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Construction of Knowledge Graph For Internal Control of Financial Enterprises
2020 IEEE 20th International Conference on Software Quality, Reliability and Security Companion (QRS-C), 2020In the software engineering process management, the level of regulation standardization and the depth of execution are one of the major marks of software management. Reducing human cost out of process training and compliance audit and improving the effectiveness of system management have attracted more and more attention to financial enterprises ...
Yingying Wang, Jun Zhao, Feng Li, Min Yu
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TRANSFORMATION OF THE MECHANISMS OF THE INTERNAL FINANCIAL CONTROL AND INTERNAL FINANCIAL AUDIT
Journal of Applied Research, 2022Natalya Badmaevna Berikova +3 more
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International Financial Control and Sovereign Risk
2015The aim of this chapter is to explore the impact of IFC over sovereign risk of each country in a comparative and analytical framework and to provide a long-term picture of the evolution of sovereign risk in the Ottoman Empire, Egypt, Serbia and Greece.
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Accruals Quality and Internal Control Over Financial Reporting
SSRN Electronic Journal, 2007We examine the relation between accruals quality and internal controls using 705 firms that disclosed at least one material weakness from August 2002 to November 2005 and find that weaknesses are generally associated with poorly estimated accruals that are not realized as cash flows.
Jeffrey T. Doyle, Weili Ge, Sarah McVay
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Law-aware access control for international financial environments
Proceedings of the Eighth ACM International Workshop on Data Engineering for Wireless and Mobile Access, 2009Financial institutions are restricted by legislation and have to ensure that mobile access to data is legal in a defined context. However, today's access control solutions work but cannot decide whether an access is legal. Especially when an access from different countries is required different legislations have to be taken into account. In this paper,
Michael Stieghahn, Thomas Engel 0001
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EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2020
Since 2013, there has been an active transformation of the regulatory framework related to the implementation of international standards of internal audit in Russian practice, which regulates the organization and implementation of internal financial control and internal financial audit in the general government sector. However, the regulatory framework
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Since 2013, there has been an active transformation of the regulatory framework related to the implementation of international standards of internal audit in Russian practice, which regulates the organization and implementation of internal financial control and internal financial audit in the general government sector. However, the regulatory framework
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FINANCIAL INVESTIGATION AS A TOOL OF INTERNAL CONTROL
Институциональная трансформация правовой среды в условиях цифровизации экономики. Материалы VIII Международного научно-инновационного форума, 2021Petr Olegovich Delia +1 more
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